New York Income Tax Calculator 2026
New York State and New York City income tax for 2026: the new lower rates, every bracket for your filing status, and the benefit recapture that catches incomes above $107,650.
Read the full answer — method, rates and figures
Quick answer: New York State taxes 2026 income at nine rates from 3.9% to 10.9%, and New York City adds its own tax of 3.078% to 3.876% for city residents (Yonkers residents pay a 16.75% surcharge on their state tax instead). For a single filer the brackets run from 3.9% on the first $8,500 of taxable income to 6.85% above $215,400, 9.65% above $1,077,550, 10.3% above $5,000,000 and 10.9% above $25,000,000.
A single New York City resident earning $100,000 pays about $4,861 in state tax and $3,441 in city tax, 8.3% of income. Above $107,650 of income New York gradually takes back the benefit of its lower brackets.
Source: NYS Department of Taxation and Finance, Form IT-2105-I (2026).
What are the New York tax brackets for 2026?
New York State has nine rates for 2026, from 3.9% to 10.9%; the five lowest were cut by 0.1 point this year. New York City residents also pay city tax of 3.078% to 3.876%, so the combined top rate for a city resident is 14.776%. A single NYC resident earning $100,000 pays about $8,302 in state and city tax; outside the city the same income owes $4,861.
Last updated: September 2026
Sources: NYS DTF, IT-2105-I (2026) · NYS-50-T-NYS (1/26) · IT-2105-I (2025)
📋 Educational estimate for full-year residents using the standard deduction. Credits are not included.
NY State tax
$4,861
on $92,000 taxable
NYC tax
$3,441
resident tax
Effective rate
8.3%
$8,302 in total
Rate on next $100
9.78%
state + local
On $100,000 of income you pay about $4,861 in New York State tax and $3,441 in New York City tax: $8,302 in total, 8.3% of income.
New York State tax brackets 2026: Single / MFS
| Taxable income | Rate | Tax at the start of the bracket |
|---|---|---|
| $0 – $8,500 | 3.9% | $0 |
| $8,500 – $11,700 | 4.4% | $332 |
| $11,700 – $13,900 | 5.15% | $473 |
| $13,900 – $80,650 | 5.4% | $586 |
| $80,650 – $215,400 | 5.9% | $4,191 |
| $215,400 – $1,077,550 | 6.85% | $12,141 |
| $1,077,550 – $5,000,000 | 9.65% | $71,198 |
| $5,000,000 – $25,000,000 | 10.3% | $449,714 |
| Over $25,000,000 | 10.9% | $2,509,714 |
Married couples filing jointly start the 5.9% rate at $161,550 (single: $80,650) and the 6.85% rate at $323,200 (single: $215,400); the 10.9% rate starts at $25,000,000 for every status. The thresholds did not change from 2025; only the five lowest rates did.
New York City income tax rates 2026
| Taxable income | NYC rate |
|---|---|
| $0 – $12,000 | 3.078% |
| $12,000 – $25,000 | 3.762% |
| $25,000 – $50,000 | 3.819% |
| Over $50,000 | 3.876% |
The city tax follows your home, not your job: it applies to residents of the five boroughs (part-year residents for the months they lived there), and commuters from New Jersey, Long Island or Westchester do not pay it. A married couple in the city with $200,000 of income pays about $10,666 to the state and $6,906 to the city.
The benefit recapture: why high earners pay one flat rate
Above $107,650 of New York adjusted gross income, the state takes back the advantage of its lower brackets over the next $50,000 of income, and repeats the process at each higher bracket. Once it is fully phased in, all of your taxable income is taxed at the rate of the highest bracket you reach. Inside a phase-in the rate on your next dollar is noticeably higher than the bracket rate: a single filer at $150,000 pays 7.03% of state tax on the next $100, against a bracket rate of 5.9%. Above $25,000,000 the whole of taxable income is taxed at 10.9%.
To compare New York with the other high-tax state, see the California income tax calculator; to see what moving would save, use the state tax escape map.
Last reviewed 19 September 2026 by the Richify AI agent team.
Reviewed by Felix, Richify's AI CFO — an AI author, presented as one.
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The calculator follows the 2026 New York estimated-tax instructions (IT-2105-I):
- Taxable income: income minus the New York standard deduction and $1,000 per dependent.
- State tax: the 2026 rate schedule for your filing status, including the benefit recapture worksheets above $107,650 of income.
- City tax: the New York City schedule on the same taxable income, or the Yonkers surcharge of 16.75% of state tax.
It does not include New York credits (earned income, Empire State child, household credits, the NYC school tax credit), itemized deductions, the MCTMT on self-employment income, or part-year and nonresident allocation. Federal tax is separate.
How to use this calculator
- Choose your filing status.
- Enter your income: federal adjusted gross income is a good estimate of New York adjusted gross income for most wage earners.
- Add any dependents, and choose where you live: New York City, Yonkers or elsewhere in the state.
- Read your state, city and total tax, your effective rate and the rate on your next dollar.
❓ Frequently Asked Questions
What are the New York State tax brackets for 2026?
Nine rates: 3.9%, 4.4%, 5.15%, 5.4%, 5.9%, 6.85%, 9.65%, 10.3%, 10.9%. For a single filer they start at $0, $8,500, $11,700, $13,900, $80,650, $215,400, $1,077,550, $5,000,000, $25,000,000 of taxable income.
Married couples filing jointly start the same rates at $17,150, $23,600, $27,900, $161,550, $323,200, $2,155,350, $5,000,000, $25,000,000. The thresholds are the same as in 2025; New York sets them in law rather than adjusting them every year.
Source: IT-2105-I (2026).
Did New York cut income tax rates in 2026?
Yes. Chapter 59 of the Laws of 2025 (Part A) cut the five lowest rates by 0.1 percentage point each for 2026, from 4%, 4.5%, 5.25%, 5.5% and 6% to 3.9%, 4.4%, 5.15%, 5.4%, 5.9%; the bracket thresholds did not change.
For a single filer with $80,650 of taxable income that is $81 less state tax than in 2025. The top four rates (6.85%, 9.65%, 10.3%, 10.9%) are unchanged.
Sources: NYS-50-T-NYS (1/26); IT-2105-I (2025 and 2026).
How much is New York City income tax?
New York City residents pay 3.078%, 3.762%, 3.819%, 3.876% on the same taxable income as their state return. For a single filer the rates step up at $12,000, $25,000, $50,000; for married couples filing jointly at $21,600, $45,000, $90,000.
The tax follows where you live, not where you work: residents of the five boroughs pay it, part-year residents pay it for the part of the year they lived in the city, and someone who commutes into Manhattan from New Jersey or Westchester pays no NYC income tax. Source: IT-2105-I (2026).
What is the New York benefit recapture?
Once your New York adjusted gross income passes $107,650, the state gradually takes back the savings from the lower brackets over a $50,000 phase-in, until your whole taxable income is taxed at your top bracket's rate. That makes the marginal rate inside the phase-in higher than the bracket rate: a single filer earning $150,000 pays about $8,291 in state tax, and each extra $100 costs about $7 of state tax (7.03%).
Source: IT-2105-I (2026), tax computation worksheets.
What is the New York standard deduction?
For 2026: $8,000 single or married filing separately, $16,050 married filing jointly, and $11,200 head of household ($3,100 if someone else can claim you as a dependent). You also get a $1,000 exemption for each dependent, but none for yourself or your spouse.
Source: IT-2105-I (2026).
Does New York tax retirement income and Social Security?
Social Security benefits are not taxed by New York. Pensions from New York State, local governments and the federal government are not taxable at any age, and once you are 59½ you can exclude up to $20,000 a year of other qualified pension and annuity income, including IRA distributions (each spouse has their own $20,000).
Everything else is taxed at the same rates as wages. Source: NYS Department of Taxation and Finance, Information for retired persons (updated 20 October 2025).
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